Get your taxes done using TurboTax

You may not qualify for the Recovery Rebate Credit if your adjusted gross income (AGI) exceeds:

• $160,000 if married and filing a joint return or if filing as a qualifying widow or widower
• $120,000 if filing as head of household or
• $80,000 for eligible individuals using other filing statuses, such as single filers and married people filing separate returns.

The new dependent must be a qualifying child.   See this IRS FAQ.

A child is your qualifying child if the following conditions are met:

• Relationship to the individual who’s eligible for the payment: The child is your son, daughter, stepchild, eligible foster child, brother, sister, stepbrother, stepsister, half-brother, half-sister, or a descendant of any of them (for example, grandchild, niece, or nephew).
• Child's age: The child was:
  • under age 19 at the end of the tax year,
  • under age 24 at the end of the tax year, a student, and younger than you, or
  • any age and permanently and totally disabled.
• Child's citizenship: The child’s a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico.
• Child's residency: The child lived with you for more than half of the tax year.
• Support for child: The child didn’t provide over half of his or her own support for the tax year.
• Child's tax return: The child doesn’t file a joint return for the year (or files it only to claim a refund of withheld income tax or estimated tax paid).